SANJIV GUPTA,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 30, NEW DELHI

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ITA 6853/DEL/2018Status: DisposedITAT Delhi02 February 2024AY 2007-08Bench: SHRI G.S. PANNU (Vice President), SHRI CHALLA NAGENDRA PRASAD (Judicial Member)2 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's prayer for withdrawal of the appeals. Consequently, the appeals were dismissed as withdrawn, without delving into the merits of the case.

What were the facts?

The assessee filed appeals for AY 2006-07 and 2007-08 against the orders of the CIT(A). During the hearing, the assessee requested to withdraw these appeals, citing that applications for compounding related to the matter are pending before the Jurisdictional High Court. The Senior DR raised no objection to this withdrawal request.

What were the issues?

Whether the Income Tax Appellate Tribunal should permit the withdrawal of appeals when the assessee's applications for compounding are pending before the Jurisdictional High Court.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL

Before: SHRI G.S. PANNU BEFORE SHRI G.S. PANNU & BEFORE SHRI G.S. PANNU & SHRI CHALLA NAGENDRA PRASAD CHALLA NAGENDRA PRASADSHRI SHRI SHRI

For Appellant: Shri Vinod Garg, Advocate
For Respondent: Shri Vivek Kumar Upadhyay, Sr. DR
Hearing: 02.02.2024

PER G.S. PANNU PER G.S. PANNU, , , , VP PER G.S. PANNU PER G.S. PANNU VP VP : VP These Appeals by the assessee for assessment years 2006-07 and 2007-08 are directed against the orders of learned CIT (Appeals)- 30, New Delhi dated 29th August, 2018 and 10th September, 2018.

2.

At the time of hearing before us, the learned counsel for the assessee submitted that the assessee has filed a letter dated 29th January, 2024 praying for withdrawal of the instant Appeals on the ground that the applications of the assessee for compounding are pending before the Hon’ble Jurisdictional High Court.

3.

Learned Senior DR has no objection to the prayer of the assessee for withdrawal of the Appeals.

2 ITA-476/Del/2020

4.

Without going into the merit, the request of the assessee for withdrawal of the Appeals is accepted.

5.

Accordingly, the Appeals of the assessee are dismissed as withdrawn.

Above decision was announced in the open Court on conclusion of hearing on 2nd February, 2024.

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